Va Agencies Vs The State Tax Officer (Fac ) — Writ and Judicial Review | Madras HC (2026)

Va Agencies Vs The State Tax Officer (Fac ) — Writ and Judicial Review | Madras HC (2026)

What the court decided

AI extract

Outcome

Impugned order in original set aside and matter remanded to the assessing officer for reconsideration, conditional on the petitioner remitting an additional 15% of the disputed tax demand (after credit for the earlier 10% pre-deposit, i.e., 25% in aggregate) within thirty days; fresh order to be issued after reasonable opportunity within three months of such remittance; connected miscellaneous petitions closed; no order as to costs.

Issue for consideration

Whether the order in original dated 18.09.2025 (FORM GST DRC-07, Order Reference No. ZD330925219336A) issued by the State Tax Officer (FAC), Gudalur Assessment Circle, in alleged breach of principles of natural justice, should be quashed.

Court's answer

Subject to the petitioner remitting an additional 15% of the disputed tax demand, as agreed to, after giving credit to the 10% pre-deposit made earlier, within thirty days from receipt of a copy of the order, the impugned order in original is set aside and the matter is remanded to the assessing officer for reconsideration.

Ratio / Principle

After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of the additional 15% of the disputed tax demand.

Detailed headnote1 paragraphs

MADRAS HIGH COURT — WP No. 26357 of 2026 and WMP.Nos.28811 & 28812 of 2026 — V.A. Agencies v. State Tax Officer (FAC), Gudalur Assessment Circle & Anr. — Decided 21-07-2026 (Senthilkumar Ramamoorthy, J.) — GST / Natural justice. The writ petition, filed under Article 226 seeking a Writ of Certiorari, assailed an order in original dated 18.09.2025 (FORM GST DRC-07, Order Reference No. ZD330925219336A, GSTIN/33BWKPR5635K1Z1/2021-22) on the ground of alleged breach of principles of natural justice. Counsel recorded that a 10% pre-deposit had been made while lodging the appeal and undertook remittance of an additional 15% of the tax demand (25% in aggregate) as a condition for remand. Disposing of the petition, the Court set aside the impugned order and remanded the matter to the assessing officer for reconsideration, subject to remittance of the additional 15% (after credit for the 10% pre-deposit) within thirty days; a fresh order is to be issued after providing reasonable opportunity, within three months from the date of remittance. Connected miscellaneous petitions were closed and there was no order as to costs.

WP No. 26357 of 2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 21-07-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY

WP No. 26357 of 2026 and WMP.Nos.28811 & 28812 of 2026

V.A. Agencies Represented by its Proprietor, Rajeshwari, 2/480A, Main Road, Manvayal, The Nilgiris, Tamil Nadu- 643 211.

..Petitioner

Vs

The State Tax Officer (FAC ) (Also known as the Commercial Tax Officer) Gudalur Assessment Circle, Gudalur, The Nilgiris.

The Deputy Commissioner (CT) Commercial Taxes Building, Coimbatore, Tamil Nadu.

..Respondents

Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records on the files of the 1st Respondent herein in GSTIN/33BWKPR5635K1Z1/2021-22 in FORM GST DRC-07 in Order Reference No. ZD330925219336A dated 18.09.2025 and quash the same.

For Petitioner: Mr. A.P.Karventhan for Ms. Siri Chandana K For Respondents: Mr. R. Sethu Prabakaran Government Counsel (Tax)

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WP No. 26357 of 2026

ORDER

An order in original dated 18.09.2025 is assailed in this writ petition on

the ground of alleged breach of principles of natural justice.

Mr. R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondents.

Learned counsel for the petitioner submits that 10% pre-deposit was made while lodging the appeal and the petitioner would remit an additional 15% of the tax demand so as to remit 25% in the aggregate as a condition for remand. An endorsement has been made on the bundle to that effect.

Subject to the petitioner remitting an additional 15% of the disputed tax demand, as agreed to, after giving credit to 10% pre-deposit made earlier, within thirty days from the date of receipt of a copy of this order, the impugned order in original is set aside and the matter is remanded to the assessing officer for reconsideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of additional 15% of the disputed tax demand.

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WP No. 26357 of 2026

The writ petition is disposed of on the above terms. Consequently,

connected miscellaneous petitions are closed. There shall be no order as to costs.

21-07-2026

(1/2)

Index : Yes/No Neutral Citation : Yes/No KJ To

The State Tax Officer (FAC ) (Also known as the Commercial Tax Officer) Gudalur Assessment Circle, Gudalur, The Nilgiris.

The Deputy Commissioner (CT) Commercial Taxes Building, Coimbatore, Tamil Nadu.

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WP No. 26357 of 2026

SENTHILKUMAR RAMAMOORTHY, J.

KJ

WP No. 26357 of 2026 and WMP.Nos.28811 & 28812 of 2026

21-07-2026 (1/2)

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